In exercise of the powers conferred by sub-section (1) of section 63 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), the Governor of Himachal Pradesh, is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules, 2005, notified vide this department notification No. EXN-F(5)-4/2005 dated 2nd December, 2005 and published in the Rajpatra, Himachal Pradesh (extra ordinary) dated 7th December, 2005, namely:-

1. Short title and commencement.

(1) These rules may be called the Himachal Pradesh Value Added Tax ( 5th Amendment) Rules, 2013.

(2) They shall come into force from the date of publication in the Rajpatra, Himachal Pradesh.

2. Amendment of rule 17.

In sub-rule(1) of rule 17 of the Himachal Pradesh Value Added Tax Rules,2005, after clause(vii) the following clause(viii) shall be inserted, namely:-

"(viii) The amount of subsidy borne by the Central Government towards sale price of the domestic LPG cylinder(s) under the Direct Benefit Transfer for LPG ( DBTL) scheme."

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh